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Village of Potsdam – Financial Condition (2017M-61)
… Key Findings The Village’s hydroelectric and sewer funds had deficit fund balances, and the general fund’s … Continue to work to eliminate deficits in the operating funds and to increase fund balance to the levels established …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Grand Island Central School District – Interfund Financial Activity (2016M-42)
… Purpose of Audit The purpose of our audit was to evaluate the interfund financial activity … Island Central School District is located in the Town of Grand Island in Erie County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/grand-island-central-school-district-interfund-financial-activity-2016mDiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… review of the $291.4 billion New York State Common Retirement Fund (Fund) recognized the Fund for its exemplary … LLP (Weaver). “During my tenure, the New York State Common Retirement Fund has established itself as one of the nation’s … interest standards, and acts for the sole benefit of the retirement system’s members and beneficiaries. The Fund has a …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… Former Mayfield Town Clerk Dorothy Hart was arrested today for allegedly pocketing … in court on June 19, 2018. While she was the elected Town Clerk, Ms. Hart allegedly misappropriated more than $35,000 … Former Mayfield Town Clerk Dorothy Hart was arrested today for allegedly pocketing …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftNew York State Debt
… Study 2017 2013 2010 2008 Official Statements - State of New York General Obligation Bonds 2025ABC State of New York General Obligation Bonds, March 2025 2023ABCD State …
https://www.osc.ny.gov/debtTown of Solon - Financial Management (2018M-233)
… fund balance and reserve policy that establishes the level of fund balance and reserves to be maintained. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Sky Light Center Inc. – Supported Housing Program
… in contingency funds that were to be used specifically for client housing emergencies. Officials reportedly used these monies to purchase client "wish list" items such as microwave ovens and … Sky Light officials did not make all required visits to client apartments. As a result of our own visits, we …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programFormer Perry Ambulance Service Manager Pleads Guilty To Larceny
… Manager Darcy J. Conaway pled guilty to petit larceny for stealing more than $5,000 from ambulance funds, according … Manager Darcy J Conaway pled guilty to petit larceny for stealing more than $5000 from ambulance funds …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyElba Central School District – Financial Condition (2013M-240)
… in operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of the past five … For example, as of June 30, 2013, unexpended surplus funds exceeded statutory limits by $949,184. Although … surplus fund balance and the excess amounts in reserve funds in a manner that benefits District taxpayers. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240DiNapoli: January Tax Collections Fall Short
… totaled $37.4 billion, 0.6 percent higher than last year for the same period. Year-to-date collections from PIT were … $264.7 million lower than updated projections. Spending for local assistance programs totaled $81.9 billion and was …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortComptroller DiNapoli Releases State Audits
… of Children and Family Services (OCFS), Controls Over Cash Advance Accounts (2013-S-52) Auditors found that at one OCFS facility, cash receipts from a small café, which is part of a training … Auditors found that at one OCFS facility cash receipts from a small café which is part of a training …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsGreenville Fire District – Capital Reserve (2014M-64)
… of our audit was to examine the District’s funding of its capital reserve for the period of January 1, 2012 through … Key Findings The District accumulated funds in its capital reserve in excess of the amount originally … Greenville Fire District Capital Reserve 2014M64 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Town of Butternuts – Accounting and Reporting (2016M-323)
… $181,500 of sales tax distributions and $150,400 of State transportation aid across differing and incorrect tax …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Rocky Point Union Free School District – Financial Condition (2015M-170)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Point Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170IX.12.A Key Provisions – IX. Federal Grants
… The following are the key provisions of the CMIA: Federal agencies must make timely … The following are the key provisions of the CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsVillage of Fort Ann – Financial Condition (2014M-197)
… 2011 through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population … Village of Fort Ann Financial Condition 2014M197 …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Groton Central School District – Cash Management (2020M-124)
… monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested, within …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Town of Saranac - Cash Management (2019M-32)
… earnings during the audit period resulting in a net cost of $2,407 related to banking services. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mComptroller DiNapoli Releases Municipal Audits
… The Board did not regularly review financial records to ensure that receipts were properly recorded and deposited … for District purposes. The Assistant Treasurer admitted to stealing $4,100 in County funds from 2012 to 2017 and … records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Town of …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits